Mongolia
Eastern Asia · MN · 26 treaties
Tax profile
| Corporate income tax | 25% |
| Withholding — dividends | 20% |
| Withholding — interest | 20% |
| Withholding — royalties | 20% |
| VAT / GST (standard) | 10% |
| Personal income (top rate) | 20% |
| Capital gains | 10% |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | Basic |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Tax residency
Easy to leaveWhat makes you a tax resident — and how hard it is to stop being one.
- Resided in Mongolia for 183 days or more within a span of 12 consecutive months
- Earned or derived 50% or more of total taxable income from Mongolia
Tax residency is based purely on a 183-day presence test or having at least 50% of taxable income sourced from Mongolia, so stopping residency mainly requires reducing days in-country and Mongolian‑source income below these thresholds. There is no indication of citizenship- or domicile-based ongoing tax liability once these tests are no longer met.
Source: Mongolian Tax Administration
Tax treaty network (25)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| China | — | — | — |
| South Korea | — | — | — |
| Germany | — | — | — |
| Russia | — | — | — |
| Hungary | — | — | — |
| Poland | — | — | — |
| France | — | — | — |
| Czechia | — | — | — |
| Austria | — | — | — |
| Turkey | — | — | — |
| Vietnam | — | — | — |
| United Kingdom | — | — | — |
| Ukraine | — | — | — |
| Canada | — | — | — |
| Indonesia | — | — | — |
| Malaysia | — | — | — |
| Switzerland | — | — | — |
| Belarus | — | — | — |
| Kazakhstan | — | — | — |
| Kyrgyzstan | — | — | — |
| Bulgaria | — | — | — |
| Italy | — | — | — |
| India | — | — | — |
| Belgium | — | — | — |
| Singapore | — | — | — |